This bill amends the existing law regarding real estate and personal property tax exemptions for religious properties. Specifically, it modifies RSA 72:23, III by removing the requirement that church parsonages must be occupied by their pastors to qualify for tax exemptions. The new language allows for church parsonages to be included in the tax exemption even if they are rented or vacant, thereby broadening the scope of properties eligible for this exemption.

In addition to parsonages, the bill maintains exemptions for houses of public worship, parish houses, convents, monasteries, and related lands and personal property used for religious purposes. The changes aim to provide greater financial relief to religious organizations by ensuring that more properties can benefit from tax exemptions, regardless of their occupancy status. The act is set to take effect on July 1, 2025.

Statutes affected:
Introduced: 72:23, 674:76
As Amended by the Senate: 72:23, 674:76
As Amended by the House: 72:23
Version adopted by both bodies: 72:23
CHAPTERED FINAL VERSION: 72:23
SB291 text: 72:23, 674:76